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V0256-26 ·6 February 2026 ·consulta-vinculante Medium impact
Tax

Change of dominant entity in a fiscal group by acquisition of control

The DGT explains that a fiscal consolidation group does not cease when a non-resident acquires control of the current dominant entity, and the new entity may become the dominant one in the next tax period.

In 6 key points

Lifecycle

2026-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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